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Court Rules Administrative Letter Insufficient for Prosecution Sanction in Central Excise Case; Requires Formal Order.

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....Grant of Sanction for prosecution - In the present case, except the office communication dated 01.08.2014, there is no separate sanction order which is accorded by the Chief-Commissioner. A mere letter conveying that the Chief Commissioner had accorded administrative approval for launching criminal prosecution cannot be a valid document to launch prosecution against the petitioners.- The Court cannot take cognizance of an offence until pre-requisite of sanction is fulfilled by the prosecution - HC....

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Court Rules Administrative Letter Insufficient for Prosecution Sanction in Central Excise Case; Requires Formal Order.